SPEAKER INDEX    CONTENTS   INSERTS   
ARNOLD          42     51     55  
BRENDA HANKINS     4  
CANNON           7     11     12     17     18     19     21     29     41  
                51     53     55  
DELAHUNT        18     53     54     55  
DUNCAN          29     41     53  
GEKAS           12     18  
MIKE LENN        4  
PERRY H. APELBAUM     4  
PHILIP G. KIKO     4  
PORTNOY         19     21     52     54  
RAYMOND V. SMIETANKA     4  
STEPHANIE MOORE     5  
SUSAN A. JENSEN     4  
WATT             9     11     18     51     52     53  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF THE HONORABLE GEORGE W. GEKAS, FORMER UNITED STATES REPRESENTATIVE, FORMER CHAIRMAN 
OF THE SUBCOMMITTEE ON COMMERCIAL AND ADMINISTRATIVE LAW, COMMITTEE ON THE JUDICIARY
                                                                 PAGE    11

STATEMENT OF LAWRENCE F. PORTNOY, LLP, RETIRED PARTNER, PRICEWATERHOUSECOOPERS
                                                                 PAGE    19

STATEMENT OF HARLEY T. DUNCAN, HARLEY T. DUNCAN, EXECUTIVE DIRECTOR, FEDERATION OF TAX 
ADMINISTRATORS
                                                                 PAGE    29

STATEMENT OF STANLEY R. ARNOLD, CPA, FORMER COMMISSIONER OF NEW HAMPSHIRE'S DEPARTMENT OF REVENUE 
ADMINISTRATION AND FORMER PRESIDENT OF THE FEDERATION OF TAX ADMINISTRATORS
                                                                 PAGE    42


INSERTS    SPEAKERS   CONTENTS   
NO INSERTS IN THIS HEARING